12(1)A person may appeal to the court against a penalty on the ground that—
(a)the person is not liable to the penalty;
(b)the amount of the penalty is too high.
(2)The court may—
(a)allow the appeal and cancel the penalty;
(b)allow the appeal and reduce the amount of the penalty;
(c)dismiss the appeal.
(3)An appeal under this section is a re-hearing of the Secretary of State’s decision and is to be determined having regard to—
(a)any code of practice under paragraph 10 which has effect at the time of the appeal;
(b)any other matter which the court thinks is relevant (whether or not the Secretary of State was aware of it).
(4)An appeal may be brought under this section whether or not—
(a)the person has given notice of objection under paragraph 11(3);
(b)the penalty has been reduced under paragraph 11(5).
(5)In this section “the court” is—
(a)in England and Wales, a county court;
(b)in Scotland, the sheriff.
(6)The sheriff may transfer the proceedings to the Court of Session.
(7)If the sheriff makes a determination under sub-paragraph (2), a party to the proceedings may appeal against the determination on a point of law to—
(a)the Sheriff Principal, or
(b)the Court of Session.